The Influence of Professionalism, Internal Audit, and Internal Control on The Implementation of Good Corporate Governance (Studi of PT Bernofarm Pharmaceutical Company)

Good Corporate Governance (GCG) is a form of decision by placing the company to be more organized and structured, based on the principles of transparency, independence, responsibility, accountability, and fairness. This study aims to determine the effect of professionalism, internal audit, and internal control on the implementation of good corporate governance (GCG). This research uses quantitative research. The population used is the staff of divisions related to the implementation of GCG at PT Bernofarm Pharmaceutical Company, namely the Acc Finance Accounting Division, Information Technology Division, and Quality Control Division totaling 50 people. The sample collection technique is Nonprobability sampling saturated sample method and data collection techniques by distributing questionnaires totaling 40 respondents. The data analysis technique in this study uses validity test, reliability test, multiple linear regression analysis, determination coefficient test, and t test with the help of SPSS version 23 in data processing. The results showed that internal audit and internal control affect the implementation of good corporate governance. Meanwhile, professionalism has no effect on the implementation of good corporate governance.